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VAT - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

LEVY of sales tax on right to enter the earmarked forest for the ...

Case Laws     VAT and Sales Tax

August 10, 2013

LEVY of sales tax on right to enter the earmarked forest for the purpose of collection of lichen - Though the word “royalty” was used in the instant case, but, in fact, the same was nothing but consideration for transfer of proprietary right in the movable property of lichen upon payment of consideration fixed by the Forest Department - HC

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